Form 1353 - Michigan Department Of Treasury Nexus Questionnaire - 2009 Page 2

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1353, Page 2
4. Do agents, representatives, independent contractors, brokers or others acting on your behalf do any of the following: own, lease,
use or maintain an in-state office or other establishment which is significantly associated with your ability to establish or maintain a
market in Michigan? (See Table 2 on page 4.) If Yes, identify the year(s).
Yes, enter year(s)
No
“Representative” means any individual or entity that conducts business activities in the taxing state on behalf of another. The term does not include
employee. The term includes, without any limitation on the foregoing, agents, corporate or other business entities, related or unrelated to the other
1
business, and independent contractors. The term also includes sub-representatives. A representative may be a resident or nonresident of the taxing
state.
5. How are goods delivered to Michigan purchasers?
By a Related Party
Common Carrier
Vehicles owned, leased, used or
maintained by your company
Contract Carrier
By a Representative
Other:
"Related Party" means any individual or entity that qualifies or would qualify as (i) an affiliated group or a controlled group of corporations under section
1563 of the internal revenue code or (ii) an entity under common control under internal revenue code regulation 1.414(c)-2 provided that “50 percent”
shall be substituted for “80 percent” in determining when an individual or entity is part of an affiliated group, a controlled group of corporations, or an
entity under common control.
6. For Transportation Companies only:
Company only drives through Michigan,
Company picks up or drops off in Michigan, enter year(s) ________
or doesn't enter Michigan.
7. Do your employees, agents, representatives, independent contractors, brokers or others (both Michigan residents and
nonresidents) conduct business activity in Michigan on your behalf? If Yes, for each activity listed below enter the applicable tax
year(s) and indicate the number of days activities were performed in Michigan during the 12-month taxable year. Attach additional
sheets if necessary.
Yes
No
Number of Days During
Last Four
Completed
the 12-Month Taxable Year
Activity Conducted in Michigan
Tax Year(s)
0
1
2 or more
(MM/DD/YY)
Yr1
Physical contact within Michigan soliciting sales through
Yr2
employees,
agents,
representatives,
independent
Yr3
contractors or others acting on your behalf.
Yr4
Yr1
Make repairs or provide maintenance or service to property
Yr2
sold or to be sold to Michigan customers.
Yr3
Yr4
Yr1
Collect on current or delinquent accounts through
assignment or otherwise. This does not include financial
Yr2
institutions or banks unless they make sales of tangible
Yr3
personal property.
Yr4
Yr1
Yr2
Install or supervise installation at or after shipment or
delivery.
Yr3
Yr4
Yr1
Conduct training for employees, agents, representatives,
Yr2
independent contractors, brokers or others acting on your
Yr3
company's behalf.
Continued on next page.
Yr4
1
"Sub-representative" means a party to whom a representative delegates authority. An under-representative; a substituted representative; a
representative appointed by one who is a representative. A person appointed by a representative to perform some duty, or the whole of the business,
relating to their representation. A person employed by a representative to assist in transacting the affairs of their principal. But a mere servant of a
representative is not a "sub-representative." A sub-representative is a person appointed by a representative empowered to do so, to perform
functions undertaken by the representative for the principal, but for whose conduct the representative agrees with the principal to be primarily
responsible.

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